- Section 79-3201 - Title
- Section 79-3220 - Requirements for individuals, corporations, fiduciaries and partnerships with regard to returns
- Section 79-3221 - Returns; form, place and time of filing; identifying number, social security numbers; tentative returns; extension of time; certain actions or proceedings authorized; definitions
- Section 79-3221d - Designation of income tax refund for nongame wildlife improvement program; form
- Section 79-3221e - Disposition of moneys received pursuant to K.S.A. 79-3221d; limitation on expenditures
- Section 79-3221f - Kansas World War II Memorial Fund income tax checkoff; disposition of proceeds
- Section 79-3221g - Senior Citizens Meals on Wheels Contribution Program income tax check-off; disposition of proceeds
- Section 79-3221h - Plant and animal disease and pest control fund; interest earnings; expenditures
- Section 79-3221i - Kansas military emergency relief fund checkoff; disposition of moneys
- Section 79-3221j - Kansas breast cancer research fund checkoff; disposition of moneys; required report
- Section 79-3221k - Kansas hometown heroes fund checkoff; disposition of moneys
- Section 79-3221m - Kansas creative arts industries commission checkoff fund; disposition of moneys
- Section 79-3221n - Local school district contribution program checkoff; disposition of moneys
- Section 79-3221o - Individual tax returns; preclusion from including line for reporting compensating use tax
- Section 79-3221p - [Repealed]
- Section 79-3221q - Kansas historic site fund checkoff; disposition of moneys
- Section 79-3222 - Report of moneys paid or payable during taxable year; who to make return; failure to report, penalties
- Section 79-3222a - Mining production payment reports required; withholding of production payments, procedures; penalties
- Section 79-3223 - Records and special returns
- Section 79-3225 - Time for payment of tax; cancellation of tax; extension of time; interest
- Section 79-3226 - Examination of returns; notice of additional tax; informal conference; final determination and notice; appeals; tax and interest due and payable, when
- Section 79-3228 - Penalties and interest
- Section 79-3228a - Failure to file or filing of insufficient return, mandamus action permitted
- Section 79-3229 - Jeopardy assessments, when; procedures; closing of taxable period
- Section 79-3230 - Periods of limitation; extension agreements; notice of agreement with internal revenue service
- Section 79-3233 - Powers of secretary or designee
- Section 79-3233a - Compromise of delinquent income taxes of taxpayers; procedure; rules and regulations
- Section 79-3233b - Same; annual report by director; filing
- Section 79-3233e - Abatement of certain income tax liabilities
- Section 79-3233g - Same; petition to state board of tax appeals for approval or disapproval of abatement; abatement by director; list of indebtedness abated filed with secretary of state; public record
- Section 79-3233h - Same; uncollectible accounts; death of individual or dissolution of corporation
- Section 79-3233i - Same; uncollectible accounts; account $25 or less or delinquent more than 7 years; basis for determination
- Section 79-3233j - Offset of tax overpayments against tax underpayments
- Section 79-3234 - Tax information, report and returns; preservation; limits on dissemination and use; penalty for violations
- Section 79-3234b - [Repealed]
- Section 79-3234d - [Repealed]
- Section 79-3235 - Collection of delinquent taxes; tax lien
- Section 79-3235a - Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency
- Section 79-3235b - Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency
- Section 79-3236 - Rules and regulations
- Section 79-3239 - Severability
- Section 79-3240 - Application of act
- Section 79-3268 - Taxpayer bill of rights and privileges
- Section 79-3268a - Taxpayer bill of rights; department of revenue correspondence with taxpayer; requirements
- Section 79-3268b - Same; duty of department to comply with taxpayer's designation of representative
- Section 79-3268c - Same; waiver of penalties
- Section 79-3268d - Same; closing letters
- Section 79-3268e - Same; department of revenue correspondence with taxpayer; requirements
- Section 79-3268f - Same; duty of department to comply with taxpayer's designation of representative
- Section 79-3268g - Same; waiver of penalties
- Section 79-3268h - Same; closing letters
- Section 79-3269 - Tax treatment of professional employer organizations; definitions
- Section 79-3271 - Apportionment of net income; definitions
- Section 79-3272 - Same; allocation and apportionment
- Section 79-3273 - Same; taxpayer taxable in another state
- Section 79-3274 - Apportionment of net income; nonbusiness income allocation
- Section 79-3275 - Same; rents and royalties; extent of utilization of tangible personal property
- Section 79-3276 - Same; capital gains and losses from sales of property
- Section 79-3277 - Same; interest and dividends
- Section 79-3278 - Same; patent and copyright royalties
- Section 79-3279 - Apportionment of net income; apportionment of business income; requirements; procedures
- Section 79-3280 - Same; property factor defined
- Section 79-3281 - Same; property owned or rented, value; net annual rate
- Section 79-3282 - Same; average value of property
- Section 79-3283 - Same; payroll factor
- Section 79-3284 - Same; compensation for services; when payment in state
- Section 79-3285 - Same; sales factor
- Section 79-3286 - Same; sales of tangible personal property in state
- Section 79-3287 - Same; sales in state; income-producing activity
- Section 79-3288 - Procedure where allocation does not fairly represent taxpayer's business activity; burden of proof of tax evasion
- Section 79-3288a - Procedure for transitional adjustment for change of accounting methods of certain taxpayers
- Section 79-3288b - Election of treatment of income; timing; duration
- Section 79-3289 - Same; construction of act
- Section 79-3292 - Same; act supplemental to income tax act
- Section 79-3293 - Same; application of K.S.A. 79-3271 through 79-3292
- Section 79-3293a - Application of K.S.A. 79-3271, 79-3279 and 79-3288b
- Section 79-3293b - Application of K.S.A. 79-3271 and 79-3279
- Section 79-3294 - Withholding tax; title; relationship to Kansas income tax act
- Section 79-3294a - Withholding tax; injunctions
- Section 79-3294b - Same; bond to secure collection
- Section 79-3295 - Withholding tax; definitions
- Section 79-3296 - Withholding tax; employer's requirement to withhold; agreements of the secretary
- Section 79-3298 - Withholding tax from wages; employers' return filing requirements; remittance of tax, when
- Section 79-3299 - Same; employers' annual statement; furnishing to employee; penalty for failure to furnish such statement
- Section 79-32,100 - Same; nondeductibility of withholding; credit allowed; refunds
- Section 79-32,100a - Withholding tax; deduction by payer required
- Section 79-32,100b - Same; liability of employer or payer for payment; employee action prohibited
- Section 79-32,100c - Same; failure to withhold, consequences; persons designated as employers
- Section 79-32,100d - Same; withholding amounts method of calculation; agreements with other states and the federal government
- Section 79-32,100e - [Repealed]
- Section 79-32,100f - Withholding tax; temporarily teleworking employees during COVID-19 pandemic
- Section 79-32,101 - Declaration of estimated tax, when; procedure
- Section 79-32,102 - Same; time of filing of certain declarations
- Section 79-32,103 - Time of payment of estimated tax
- Section 79-32,104 - Amount paid upon declarations of estimated tax; payments as credit against income tax
- Section 79-32,105 - Withholding tax; moneys paid to state treasurer; amounts credited to IMPACT program funds, income tax refund fund and state general fund; refunds, payment; interest, computation
- Section 79-32,106 - Employers' and fiduciaries' liability for tax required to be withheld
- Section 79-32,107 - Penalties and interest for noncompliance, exception to penalty imposition for certain underpayments; failure of employer to deduct and withhold; failure to collect, account for and pay tax; attempts to evade or defeat tax
- Section 79-32,107a - Application of K.S.A. 79-32,107
- Section 79-32,107b - Application of K.S.A. 79-32,101, 79-32,102, 79-32,103 and 79-32,107
- Section 79-32,108 - Severability; captions
- Section 79-32,108a - Withholding registration certificate required; procedure
- Section 79-32,109 - Definitions
- Section 79-32,110 - Tax imposed; classes of taxpayers; rates
- Section 79-32,110a - Tax imposed on ordinary income portions of lump sum distributions from pension and other plans
- Section 79-32,111 - Credits against tax
- Section 79-32,111a - [Repealed]
- Section 79-32,111c - Credit against tax for household and dependent care expenses; limitation
- Section 79-32,112a - Secretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional
- Section 79-32,113 - Exempted organizations; requirements and restrictions
- Section 79-32,114 - Accounting periods and methods
- Section 79-32,115 - Rules pertaining to husbands and wives
- Section 79-32,116 - Kansas taxable income of an individual
- Section 79-32,117 - Kansas adjusted gross income of an individual; addition and subtraction modifications
- Section 79-32,117a - Compensation of persons missing in action or prisoners of war during Vietnam conflict exempt from Kansas income tax
- Section 79-32,117b - Same; abatement and refund of taxes paid; claims
- Section 79-32,117c - Same; compensation defined
- Section 79-32,117d - Compensation of persons missing in action or prisoners of war; tax exemption; liberal construction of act; meaning of terms
- Section 79-32,117e - Federal income tax rebate exempt from Kansas income tax
- Section 79-32,117n - [Repealed]
- Section 79-32,117o - [Repealed]
- Section 79-32,117p - [Repealed]
- Section 79-32,117q - [Repealed]
- Section 79-32,117r - Unemployment compensation attributed to identity fraud exempt from Kansas income tax
- Section 79-32,118 - Kansas deduction of an individual
- Section 79-32,119 - Kansas standard deduction of an individual
- Section 79-32,120 - Kansas itemized deductions of an individual
- Section 79-32,121 - Kansas exemption for an individual
- Section 79-32,121a - Application of K.S.A. 79-32,121
- Section 79-32,128 - Individual who is Kansas resident for part of year, election; computation of tax; modifications
- Section 79-32,129 - Partners, not partnership, subject to tax
- Section 79-32,130 - Partners and partnerships; federal income tax provisions applicable in determining Kansas taxable income; exceptions
- Section 79-32,131 - Partnership modification for a partner
- Section 79-32,133 - Determination of distributive share
- Section 79-32,134 - Kansas taxable income of a resident estate or trust
- Section 79-32,135 - Share of a resident estate, trust, or beneficiary in Kansas fiduciary adjustments
- Section 79-32,136 - Kansas taxable income of a nonresident estate or trust
- Section 79-32,137 - Share of a nonresident estate, trust or beneficiary in income from sources within Kansas
- Section 79-32,138 - Kansas taxable income of corporations; addition and subtraction modifications
- Section 79-32,139 - Taxation of subchapter S corporate income
- Section 79-32,140 - Credit for taxes paid in section 337 liquidation
- Section 79-32,140a - Accrual of interest and penalties on underpayment or overpayment of income tax
- Section 79-32,141 - Allocation of income and deductions
- Section 79-32,142 - Consolidated returns
- Section 79-32,143 - Kansas net operating loss for corporations
- Section 79-32,143a - Expense deduction for certain depreciable property; calculation of amount; sale of property, procedure; limitation on other credits
- Section 79-32,152l - Application of act
- Section 79-32,152m - Application of K.S.A. 79-3230, 79-32,101 and 79-32,107
- Section 79-32,152n - Application of K.S.A. 79-32,176
- Section 79-32,152o - Application of K.S.A. 79-32,117
- Section 79-32,152p - Application of K.S.A. 79-32,110, 79-32,119 and 79-32,120
- Section 79-32,152q - Application of K.S.A. 79-32,117
- Section 79-32,152r - Application of K.S.A. 79-1117 and 79-32,176
- Section 79-32,153 - Credit against tax for establishment of qualified business facility; conditions; amount; limitations
- Section 79-32,154 - Same; definitions
- Section 79-32,155 - Same; election to defer credit
- Section 79-32,156 - Same; claiming credit upon acquisition or lease of qualified business facility by related taxpayer; election; estate entitled to credit upon death of taxpayer
- Section 79-32,157 - Same; termination and resumption of operation of qualified business facility; credit allowable, when
- Section 79-32,158 - Same; rules and regulations
- Section 79-32,159 - Application of K.S.A. 79-32,111 and 79-32,153 through 79-32,158
- Section 79-32,159a - Application of K.S.A. 79-32,153 and 79-32,154
- Section 79-32,159b - Applicability of 1986 amendments
- Section 79-32,159c - Application of K.S.A. 79-32,153, 79-32,154, 79-32,155, 79-32,156, 79-32,157 and 79-32,159b
- Section 79-32,160 - Title of act
- Section 79-32,160a - Tax credits for establishment of qualified business facility; conditions; amount; limitations; investment in certain counties; transferability
- Section 79-32,160b - Planned project within existing enterprise zone; tax election; prior act
- Section 79-32,160c - Application of act
- Section 79-32,160e - Application of act
- Section 79-32,160f - [Repealed]
- Section 79-32,160g - Limitation on credits earned through Kansas enterprise zone act and the job expansion and investment tax credit act
- Section 79-32,175 - Credit against tax for making taxpayer's principal dwelling or property accessible to persons with a disability; definitions
- Section 79-32,176 - [Repealed]
- Section 79-32,176a - Same; amount; carryover to subsequent taxable years; credit refundable, when; cost-of-living adjustment
- Section 79-32,177 - Credit against tax for making certain property used in trade or business or held for production of income accessible to or usable in the employment of persons with a disability; amount; carryover to subsequent taxable years
- Section 79-32,178 - Rules and regulations
- Section 79-32,179 - Application of K.S.A. 79-1117, 79-1118, 79-32,117 and 79-32,175 through 79-32,178
- Section 79-32,180 - Application of K.S.A. 79-32,175 through 79-32,177, inclusive
- Section 79-32,181 - Credit against tax for interest rate reduction for agricultural production loan by production credit association
- Section 79-32,181a - Credit against tax for interest rate reductions on certain agricultural production loans
- Section 79-32,182 - [Repealed]
- Section 79-32,182b - Credit against tax for certain research and development activity expenditures
- Section 79-32,188 - Severability of provisions of act
- Section 79-32,189 - Application of act
- Section 79-32,190 - Child day care assistance tax credit; amount
- Section 79-32,191 - Application of K.S.A. 79-32,190
- Section 79-32,192 - Credit against tax for purchase costs of equipment used in manufacture of products from postconsumer waste; limitations
- Section 79-32,193 - Military retired personnel income tax settlement; refund amount calculation; military retirees income tax refund fund established; transfers to and expenditures from fund, when
- Section 79-32,194 - Community services contribution income and privilege tax credit; citation of act
- Section 79-32,195 - Tax credits for community services contributions; definitions
- Section 79-32,196 - Same; eligibility criteria for credit; limited retroactivity
- Section 79-32,197 - Same; amount of credit, carryover
- Section 79-32,197a - Same; assignability of credits
- Section 79-32,198 - Same; duties of director of community development of department of commerce; rules and regulations
- Section 79-32,199 - Application of K.S.A. 79-32,194 through 79-32,198
- Section 79-32,199a - Application of K.S.A. 79-32,195, 79-32,197 and 79-32,197a
- Section 79-32,199b - Application of K.S.A. 79-32,195, 79-32,197 and 79-32,197a
- Section 79-32,200 - Kansas income tax credit for corporations for financial support to persons otherwise eligible and to families with dependent children; conditions and limitations
- Section 79-32,201 - Kansas income tax credit for corporations for alternative-fueled motor vehicle property expenditures
- Section 79-32,202 - [Repealed]
- Section 79-32,202a - Tax credit for adoption expenses
- Section 79-32,203 - Tax credits for expenditures related to nongame and endangered species; limited to certain tax years
- Section 79-32,204 - Kansas income tax credit for corporations for required improvements to qualified swine facility
- Section 79-32,205 - Earned income tax credit
- Section 79-32,206 - Credit for property tax paid on commercial and industrial machinery and equipment
- Section 79-32,207 - Kansas income tax credit for corporations for plugging abandoned oil or gas well
- Section 79-32,209 - Federal innocent spouse rule conformity
- Section 79-32,210 - Kansas income tax credit for property tax paid by telecommunication companies which are corporations
- Section 79-32,211 - Credit against tax for certain historic structure rehabilitation expenditures; limitations; definitions; sale or assignment; rules and regulations
- Section 79-32,211b - Historic Kansas act; citation
- Section 79-32,211c - Credit for restoration and preservation of commercial structure at least 50 years old; amount of credit; limitations; requirements; rules and regulations
- Section 79-32,212 - Kansas income tax credit for single city port authority
- Section 79-32,213 - [Repealed]
- Section 79-32,214 - Amended returns to be filed by taxpayers receiving certain refund of property taxes
- Section 79-32,215 - Credit for business firms paying salary to teachers employed pursuant to a partnership agreement with school district
- Section 79-32,216 - Citation of act
- Section 79-32,217 - Refineries; credit for certain investments; definitions
- Section 79-32,218 - Same; amount of credit; requirements
- Section 79-32,219 - Same; pass-through entities
- Section 79-32,220 - Same; claim for credit
- Section 79-32,221 - Same; accelerated depreciation, deduction
- Section 79-32,222 - Same; credit for certain environmental compliance expenditures
- Section 79-32,223 - Crude oil or natural gas pipelines; credits for certain investments; definitions
- Section 79-32,224 - Same; amount of credit; requirements
- Section 79-32,225 - Same; pass-through entities
- Section 79-32,226 - Same; claim for credit
- Section 79-32,227 - Same; accelerated depreciation, deduction
- Section 79-32,228 - Integrated coal or coke gasification nitrogen fertilizer plants; credits for certain investments; definitions
- Section 79-32,229 - Same; amount of credit; requirements
- Section 79-32,230 - Same; pass-through entities
- Section 79-32,231 - Same; claim for credit
- Section 79-32,232 - Same; accelerated depreciation, deduction
- Section 79-32,233 - Biomass-to-energy plants; credits for certain investments; definitions
- Section 79-32,234 - Same; amount of credit; requirements
- Section 79-32,235 - Same; pass-through entities
- Section 79-32,236 - Same; claim for credit
- Section 79-32,237 - Same; accelerated depreciation, deduction
- Section 79-32,238 - Integrated coal gasification power plants; credits for certain investments; definitions
- Section 79-32,239 - Same; amount of credit; requirements
- Section 79-32,240 - Same; pass-through entities
- Section 79-32,241 - Same; claim for credit
- Section 79-32,242 - [Repealed]
- Section 79-32,243 - Information required by taxpayer to claim income tax credits
- Section 79-32,244 - Credit for compensation paid by employers to employees who are members of national guard and reserved forces
- Section 79-32,245 - Renewable electric cogeneration facilities; credits for certain investments; definitions
- Section 79-32,246 - Same; amount of credit; requirements
- Section 79-32,247 - Same; pass-through entities
- Section 79-32,248 - Same; claim for credit
- Section 79-32,249 - Same; accelerated depreciation, deduction
- Section 79-32,250 - Waste heat utilization system at electric generation facility; accelerated depreciation, deduction
- Section 79-32,251 - Biofuel storage and blending equipment; credits for certain investments; definitions
- Section 79-32,252 - Same; amount of credit; requirements
- Section 79-32,253 - Same; pass-through entities
- Section 79-32,254 - Same; claim for credit
- Section 79-32,255 - Same; accelerated depreciation; deduction
- Section 79-32,256 - Carbon dioxide capture, sequestration or utilization machinery or equipment; accelerated depreciation, deduction
- Section 79-32,257 - Citation of act
- Section 79-32,258 - Film production; credit for certain eligible production expenses; eligibility requirements; application
- Section 79-32,259 - Same; definitions
- Section 79-32,260 - Same; expiration of act; amount, limitations
- Section 79-32,261 - Tax credit for certain contributions to community college, technical college or postsecondary educational institution
- Section 79-32,262 - Tax credit for certain capital investments in a business located in or near certain cities made within three years of occurrence of certain major disasters
- Section 79-32,263 - Tax credit for property taxes paid by certain senior citizens; selective assistance for effective senior relief (SAFESR)
- Section 79-32,264 - Limitations on tax credits; credits allowed and amounts to be carried forward
- Section 79-32,265 - Limitation on income tax credits allowed; valid social security numbers required
- Section 79-32,266 - Tax credit for taxpayers who receive income from business activities of certain qualified companies
- Section 79-32,267 - Tax credit for certain taxpayers domiciled in a rural opportunity zone
- Section 79-32,268 - Continuation of certain nonrefundable credits pursuant to the law at the time such credit was earned
- Section 79-32,269 - [Repealed]
- Section 79-32,270 - [Repealed]
- Section 79-32,271 - Tax credit for certain taxpayers who purchased food in this state
- Section 79-32,272 - Native American veteran income tax refund; Native American veterans' income tax refund fund; qualifications; reports to legislature
- Section 79-32,273 - Tax credit for certain years for purchases from qualified vendors employing individuals with disabilities; qualification; reports to legislature
- Section 79-32,274 - Tax credit for contribution to Eisenhower foundation
- Section 79-32,275 - Tax credit for contributions to friends of cedar crest association
- Section 79-32,276 - Compensation obtained fraudulently by another individual; exclusion from gross income, when; fraud due to identity theft, reporting to department
- Section 79-32,277 - Kansas taxpayer protection act; title and effective date
- Section 79-32,278 - Same; definitions
- Section 79-32,279 - Same; duties of paid tax return preparers; penalty, when
- Section 79-32,280 - Same; actions to enjoin prohibited conduct; reporting
- Section 79-32,281 - Same; jurisdiction; venue; consent judgment
- Section 79-32,282 - Same; rules and regulations
- Section 79-32,283 - Income tax credit for certain qualified charitable distributions of fiduciary financial institutions; requirements; pass-through entity; carry forward
- Section 79-32,284 - Salt parity act; citation of act; purpose
- Section 79-32,285 - Definitions
- Section 79-32,286 - Election by S corporation or partnership to be taxed at entity level
- Section 79-32,287 - Tax rate imposed; credit allowance
- Section 79-32,288 - Liability for tax
- Section 79-32,289 - Rules and regulations
- Section 79-32,290 - Tax credit for graduates of aerospace and aviation-related educational programs and employers of program graduates; definitions
- Section 79-32,291 - Same; credit for qualified employer tuition reimbursement
- Section 79-32,292 - Same; credit for qualified employer for compensation paid to qualified employees
- Section 79-32,293 - Same; credit for qualified employee
- Section 79-32,294 - Same; rules and regulations
- Section 79-32,295 - Same; application of act
- Section 79-32,296 - Tax credit for school and classroom supplies purchased by teachers
- Section 79-32,297 - Tax credit for qualified railroad track maintenance expenditures
- Section 79-32,298 - Kansas targeted employment act; title; purpose
- Section 79-32,299 - Same; definitions
- Section 79-32,300 - Same; credit against income, privilege or premium tax liability for employment of eligible individuals by targeted employment businesses; determination of credit amount; maximum annual amount of all credits
- Section 79-32,301 - Same; targeted employment business information reporting requirements to secretary of revenue; rules and regulations
- Section 79-32,302 - Same; powers and duties of secretary for aging and disability services; program for measurement of results from tax credits; provision of tax information by secretary of revenue; confidentiality; report by secretary for aging and disability services
- Section 79-32,303 - Same; expiration of act
- Section 79-32,304 - Kansas affordable housing tax credit act; citation
- Section 79-32,305 - Same; definitions
- Section 79-32,306 - Same; tax credit for qualified development; amount; allocation; requirements; allocation in pass-through entity; carry forward
- Section 79-32,307 - Same; recaptured or disallowed credits; effect on tax liability
- Section 79-32,308 - Same; rules and regulations
- Section 79-32,309 - Same; administration by Kansas housing resources corporation; annual report to the legislature
- Section 79-32,310 - Kansas housing investor tax credit act; purpose; citation
- Section 79-32,311 - Same; definitions
- Section 79-32,312 - Same; Kansas housing investor tax credit program; administration; qualified housing projects; requirements; eligibility; rules and regulations
- Section 79-32,313 - Tax credit for qualified housing projects; requirements; limitations; carry forward and transfer of credit; rules and regulations
- Section 79-32,314 - Same; loss of qualified housing project designation; notice
- Section 79-32,315 - Same; annual report; contents